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Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce
Published by Universitas 45 Surabaya
ISSN : 29645298     EISSN : 29620821     DOI : 10.30640
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Kajian-kajian tersebut diharapkan dapat memperkaya khasanah keilmuan di bidang manajemen dan bisnis sehingga dapat menjadi salah satu referensi bagi para akademisi, pemangku kepentingan dan masyarakat luas. Manajemen SDM Keuangan Akutansi Ekonomi Islam
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 325 Documents
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Analisis Perhitungan Harga Pokok Produksi Secara Tradisional Berdasarkan Pesanan Untuk Memperoleh Informasi Laba Rugi Didik Kurniawan
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 3 No. 3 (2024): September : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v3i3.3105

Abstract

This research aims to analyze traditional production cost calculations based on orders to obtain profit and loss information. As time goes by, many small companies still use traditional calculations of the cost of goods manufactured, but not according to orders, so these calculations are less accurate if used in the long term, which results in the profit and loss not being known for certain. Therefore, small businesses, especially the Kurnia Welding Workshop, should calculate the cost of production according to orders so that they obtain a profit or loss each year. The techniques used consist of observation, interviews and documentation. The results of this research show that the HPP calculation according to the Kurnia Las Workshop, especially for BOP and Non-Production Costs, is based on the owner's estimate, so the resulting HPP is less relevant and accurate. Determining the selling price according to the Kurnia Welding Workshop without calculating the cost of production first, is only based on the owner's estimate, which results in losses when the Kurnia Welding Workshop calculates the cost of production to produce a profit and loss report at the end of the period. Meanwhile, calculating the cost of production based on orders produces a HPP value that is smaller than the calculation for the Kurnia Welding Workshop because the costs are calculated according to the orders received. Meanwhile, in determining the selling price, it is calculated by adding the desired profit after calculating the COGS, so that when preparing the profit and loss report at the end of the period, the Kurnia Welding Workshop makes a profit.
Pengaruh Kenyamanan, Harga, dan Kualitas Produk Terhadap Kepuasan Konsumen Berbelanja di Pasar Klewer Surakarta Dina Putri Rahayu; Retno Susanti; Setyaningsih Setyaningsih
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 3 No. 3 (2024): September : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v3i3.3155

Abstract

Klewer market is the largest textile market in the city of Solo. Klewer market is located next to the Surakarta palace. The aim of this research is to analyze the significance of the influence of comfort, price and product quality on consumer satisfaction shopping at the Surakarta Klewer market. This research uses qualitative data and quantitative data. The data source uses primary data. The population in this research is consumers who shop at the Surakarta klewer market, the exact number of which is not known. The number of samples used in this research is 120 people. The sampling technique uses purposive sampling technique. Data collection techniques use questionnaires, literature study and observation. Data analysis uses descriptive analysis, multiple linear regression test, t test, F test and coefficient of determination test. The results of the multiple linear regression analysis in this study were Y = 3,229 + 0,191 X1 + 0,165 X2 + 0,186 X3. The results of the t test show that the variables of comfort, price and product quality have a significant effect on consumer satisfaction shopping at the Klewer market in Surakarta. The results of the F test in this study have a calculated F value of 29.124 with a significance value (p, value) of 0.000 < 0.05, so Ho rejected and Ha accepted, which means the model used is correct to predict the influence of the independent variables (price convenience and product quality) on the dependent variable (consumer satisfaction). The coefficient of determination test result (R²) for this model is 0.415 or 4.15%, which means the influence of comfort, price and product quality on consumer satisfaction while the remaining 58.5% is influenced by other variables outside this research. The results of the research show that Comfort has a significant influence on consumer satisfaction shopping at the Surakarta Klewer market. Price has a significant influence on consumer satisfaction shopping at the Surakarta Klewer market. Product quality has a significant influence on consumer satisfaction shopping at the Surakarta Klewer market.
Pengaruh Persepsi Profesi dan Kesadaran Etis Terhadap Komitmen Profesi Akuntan Publik : Studi Auditor Pada Kantor Akuntan Publik Wilayah Surabaya Achmad Nur Fauzan Aprilianto
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 3 No. 3 (2024): September : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v3i3.3168

Abstract

A number of codes of ethics regulate how members of the public accounting profession are expected to behave. The problem of ethical violations that occur in the auditor environment is one of the things that needs to be considered, because it causes public trust in the public accounting profession to decline. The purpose of the written research is to find out: (1) how professional perception influences the level of commitment of the public accounting profession. (2) How ethical awareness influences the dedication of the public accounting profession. The written research is a survey research by distributing questionnaires to the sample directly. Participants in the written research were all auditors working at the Surabaya Public Accounting Office. The sample selected was 40 auditors with a simple sampling technique. Multiple regression analysis was used in the data analysis technique. The conclusion of the written research shows: (1) The commitment of the public accounting profession is significantly and positively influenced by public perception. The auditor's ethical awareness and dedication to the public accounting profession are positively correlated. The implications of the written research are in improving the skills, dedication, and professionalism of auditors working in public accounting offices so that they can provide services expected by the general public. This can be achieved by increasing knowledge in this field, which will influence the perception of the auditor profession. This can be done through training and discussions on the field of auditing.
Pengaruh Persepsi Kepercayaan dan Persepsi Keamanan Terhadap Pelaku Usaha Pada Penggunaan QRIS Sebagai Alat Pembayaran Digital Dalam Persepektif Bisnis Syariah : (Studi Pada UMKM di Bandar Lampung) Mayang Saskia Anggraini; Erike Anggraeni; Nurhayati Nurhayati
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 3 No. 3 (2024): September : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v3i3.3196

Abstract

Along with the development of financial technology, QRIS (Quick Response Code Indonesian Standard) has become a digital payment tool that is increasingly popular in Indonesia, including in Bandar Lampung. However, the adoption of QRIS in the context of sharia business faces challenges related to the perception of trust and security from business actors. This research aims to identify the influence of perceived trust and perceived security on business actors' decisions to use QRIS and its implications from a sharia business perspective. The formulation of the problem in this research is (1) How does the perception of trust influence business actors in using QRIS? (2) How does the perception of security affect business actors in using QRIS? (3) How do perceptions of trust and perceptions of security influence business actors' decisions, especially in sharia business?The aim of this research is to find out how perceptions of trust and perceptions of security influence the decisions of business actors, especially in Sharia Business. This research uses quantitative methods with a survey approach to collect data from business actors in Bandar Lampung. Data was collected through questionnaires that measured perceptions of trust, perceptions of security, and the decision to use QRIS. Data analysis was carried out using multiple linear regression to identify the influence of each variable as well as the interaction between perceived trust and perceived security.The research results show that perceived trust has a significant influence on business actors' decisions to use QRIS, with the higher the trust in QRIS, the greater the possibility of using this technology. Perception of security also has a significant influence; Business actors are more likely to adopt QRIS if they believe this system can protect data and transactions well. These two factors together influence business decisions, emphasizing the importance of improving security features and improving communications to increase QRIS adoption. In the context of sharia business, trust and security are very important, and business actors need assurance that QRIS complies with sharia principles and offers adequate data protection. QRIS providers are advised to clarify sharia compliance and security features to increase adoption among sharia business actors.
Analisis Pengaruh Kebijakan Dividen dan Kinerja Keuangan terhadap Nilai Perusahaan: (Studi pada Perbankan yang terdaftar di BEI pada Tahun 2010-2022) Noah Gorga Halomoan Gultom; Mahatma Kufepaksi; Muslimin Muslimin
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 3 No. 3 (2024): September : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v3i3.3204

Abstract

Firm value is an instrument for investors to consider the success of a company in relation to its share price. The banking industry is one of the most important financial business entities for society because it plays a much needed role in economic and social funding activities. This research aims to examine the influence of dividend policy and financial performance (ROA, LDR and NPL) on the value of companies in the banking sector listed on the BEI in 2010-2022.Testing was carried out using explanatory statistical analysis, data normality testing, and hypothesis testing. The results of this research show that dividend policy (DPR), profitability (ROA), and liquidity (LDR) have a positive effect on company value, while liquidity (LDR) and non-performing loans (NPL) have a negative effect in the banking sector listed on the IDX in 2010 -2022 period.
Pengaruh Beban Kerja, Gaya Kepemimpinan, dan Lingkungan Kerja Terhadap Stress Kerja (Studi Terhadap Kantor Akuntan Publik (KAP) Mirawati Sensi Idris) Yudho Yuanto; Syaiful Anwar
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 3 No. 3 (2024): September : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v3i3.3216

Abstract

This research aims to examine the influence of workload (X1), leadership style (X2) and work environment (X3) on work stress (Y). Sampling in this study used a saturated sampling technique with a total of 55 respondents including employees of KAP Mirawati Sensi Idris. The analysis method used is the path analysis method with the help of SPSS V.22 software. The results of this research show that the Workload variable (X1) (0.011) has a significant effect on Work Stress (Y), the Leadership Style variable (X2) (0.013) has a significant effect on Work Stress (Y), the Work Environment variable (X3) (0.551 ) has no significant effect on Job Stress (Y). The results of this research show that Workload and Leadership Style have a significant effect and the Work Environment does not have a significant effect on Work Stress in Employees of KAP Mirawati Sensi Idris
Pengaruh Persepsi Kualitas Produk, Citra Merek dan Word of Mouth Terhadap Keputusan Pembelian Produk Perawatan Skintific Kiki Restu Handayani; Retno Susanti
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 3 No. 3 (2024): September : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v3i3.3218

Abstract

The purpose of this study was to analyze the effect of perceived product quality, brand image and word of mouth on purchasing decisions for Skintific care products. The population in this study were consumers who had purchased Skintific products with a sample of 130 people with the sampling technique used was purposive sampling. The data collection method used a questionnaire. The data analysis techniques used are validity test, reliability test, classical assumption test, multiple linear regression analysis, t test, F test and determination coefficient test. The results of the analysis state that perceived product quality, brand image and word of mouth have a positive effect on purchasing decisions for Skintific care products through Shopee e-commerce in Surakarta. Hypothesis testing obtained that perceived product quality has a significant effect on purchasing decisions for Skintific care products through Shopee e-commerce in Surakarta. Brand image has a significant effect on purchasing decisions for Skintific care products through Shopee e-commerce in Surakarta. Word of mouth has an insignificant effect on purchasing decisions for Skintific care products through Shopee e-commerce in Surakarta. The F test states that the research model of the influence of the independent variable on the dependent variable is correct. The coefficient of determination test shows that perceived product quality, brand image and word of mouth are able to explain purchasing decisions by 43.2%.
Pengaruh Likuiditas, Profitabilitas dan Leverage Terhadap Financial Distress pada Perusahaan Manufaktur Riki Adi Saputra; Suprihatmi Suprihatmi; Setyaningsih Setyaningsih
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 3 No. 3 (2024): September : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v3i3.3219

Abstract

The aim of this research is to nalyze the significance of the effect of liquidity, profitability, leverage on financial distress in food and beverage subsector companies on the Indonesia Stock Exchange for the period 2019-2023. This study uses quantitative research with a total sample of 10 samples. The results of this study indicate the t test, namely liquidity has a significant effect on financial distress in food and beverage subsector companies listed on the Indonesia Stock Exchange in 2019-2023. Profitability has no significant effect on financial distress in food and beverage subsector companies listed on the Indonesia Stock Exchange in 2019-2023. Leverage has no significant effect on financial distress in food and beverage subsector companies listed on the Indonesia Stock Exchange in 2019-2023. The results of the F test obtained the contribution of the influence of the independent variables X1 (Liquidity / CR), X2 (Profitability) and X3 (Leverage) on Y (Financial Distress) of 84.6%. The rest (100% - 84.6%) = 15.4% is explained by other variables outside the model such as Earning Per Share (EPS), audit committee, and company size.
Pengaruh Rasio Likuiditas, Aktivitas, dan Solvabilitas Terhadap Pertumbuhan Laba Perusahaan Batubara di Bei Tahun 2019-2023 Muhamad Fadli Saronika; Ratnawaty Marginingsih
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 3 No. 3 (2024): September : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v3i3.3220

Abstract

Profit growth is a ratio that shows how well a business can increase its net profit compared to the previous year. Good profit growth shows that the company's financial condition is in good condition. The higher the profit level of a company, the better the company's performance. This research aims to determine the influence of the Liquidity Ratio, Activity Ratio and Solvency Ratio variables on Profit Growth in Coal Mining Companies Listed on the Indonesia Stock Exchange (BEI) for the 2019-2023 period. The population of this research is coal mining companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The sample companies were 14 coal mining companies. The analytical tools used to test the hypothesis are the T Test and F Test. The results of the research show that the Liquidity Ratio, Activity Ratio and Solvency Ratio partially have a positive but not significant effect on profit growth, while simultaneously the Liquidity Ratio, Activity Ratio and Solvency Ratio do not. influence on profit growth in coal mining companies for the 2019-2023 period
Pengaruh Customer Bonding Terhadap Perilaku Pelanggan di UD. Tani Andalan Sipirok Kabupaten Tapanuli Selatan Fithra Maharani
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 3 No. 3 (2024): September : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v3i3.3221

Abstract

The purpose of this research is to determine the influence of customer bonding on customer behavior. The population of this study was 300 people at UD. Tani Andalan Sipirok, South Tapanuli Regency. The sampling was not random and the sample size was 30 people. Data analysis uses data validity tests, data reliability tests, simple regression tests and hypothesis tests, determination tests. Based on the Simple Linear Regression Test, the equation Y = 7.346 + 0.703 is obtained as follows: a constant of 7.346, meaning that if the Customer Bonding (X) value is 0, then the total Customer Behavior (Y) value is positive, namely 0.703, the X coefficient = 7.346. And the results of the t test show that the t-calculated value of the Customer Bonding variable (X) is 6.759, and the t table value is 1.701, so t calculated > t table (6.759 > 1.701) so it can be concluded that the Customer Bonding variable has a positive and significant effect on Customer Behavior (Y ) in UD's business. Tani Andalan Sipirok, South Tapanuli Regency. So H0 is accepted because t count > t table (6.759 > 1.701). Based on the test results using the Coefficient of Determination Test, a coefficient of determination value of 0.620 was obtained, that Customer Bonding (X) was able to explain 62.0% of changes in Customer Behavior (Y) in UD businesses. Tani Andalan Sipirok, South Tapanuli Regency. Meanwhile, the remaining 38.0% is explained by other factors that were not examined by researchers. The results of this research show that customer bonding has an influence on customer behavior which is expressed by the calculation results of t count > t table, namely 6.759 > 1.701 so it can be concluded that t count is in the rejection of H0 and Ha is accepted. Based on the Determination test, the R Square value is 0.620 or 38.0% of the customer behavior variable (Y) is influenced by customer bonding (X).

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